Author(s)

Jingmei Wang

Corresponding Author

Jingmei Wang

Abstract

The paper starts from the connotation analysis of block-chain, and seriously discusses many problems existing in financial accounting, such as serious distortion of enterprise accounting information, unclear accounting responsibility of enterprise leaders, poor quality of auditing practice, and repeated supervision by government departments and government. The bureaucratic style of the department is serious, and the advantages of financial accounting supervision based on block-chain technology are proposed. It facilitates information tracking and improves the authenticity of accounting information, reduces the obstacles of corporate leadership to accounting supervision, and improves the quality of social auditing practice and auditing efficiency to avoid repeated supervision by government departments and to eliminate the bureaucracy of government departments.

Keywords

Block-Chain, Financial Accounting Supervision, Research